How many judgments cite Union of India v. Rajeev Bansal?

713 judgments on BharatTax cite Union of India v. Rajeev Bansal (469 ITR 46), spanning 2023 to 2026.

Which sections of the Income Tax Act does Union of India v. Rajeev Bansal come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 148A, Section 151, Section 149, Section 144B.

Union of India v. Rajeev Bansal

469 ITR 46Supreme Court of India2024#72 most cited

What is Union of India v. Rajeev Bansal authority for?

The legal fiction created by the Ashish Agarwal judgment stops the limitation clock for Section 148 notices from the date of the deemed notice. Orders issued without proper jurisdiction, or those inconsistent with statutory prescriptions, are a nullity, and there can be no waiver of such fundamental jurisdictional requirements.

713

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2023 to 2026.

Also referred to as

Union of India v. Rajeev Bansal · Section 148 notice limitation · Ashish Agarwal legal fiction · TOLA applicability · reassessment jurisdiction · time-barred notice · order without jurisdiction · Section 149 · Section 148A

Also reported as

167 Taxmann.com 70301 Taxmann 238

Sections most often in play

Section 148 Section 147 Section 148A Section 151 Section 149 Section 144B Section 250 Section 144

Read the full judgment

Issues it is cited on

section 149a(c)section 149a(d)section 149a section 151(i)section 149(1)(a)section 3(1)section 148a(a)section 148 notice section 151(ii)section 149(1)section 149(1)(b)order under section 148a(d)

Judgments citing Union of India v. Rajeev Bansal

Vishal Vijay Jaiswal, Jalgaon vs. ITO Ward 2(1), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1634/PUN/2025[2017-18]Status: DisposedITAT Pune03 Sept 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Sanjay Dhivare

Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1634/PUN/2025 Assessment Year : 2017-18 Vishal Vijay Jaiswal, Vs. ITO, Ward-2(1), Bus Stand Road, Jalgaon Faizpur, Tal: Yawal, Dist: Jalgaon-425503, Maharashtra PAN: ANDPJ9632M Appellant Respondent Appellant by : Shri Vinay Kawadia (through virtual) Respondent by : Shri Sanjay Dhivare Date of hearing : 11.08.2025 Date of pronouncement : 03.09.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 29.05.2025 o…

Sapana Rajendra Kumar Marathe, Mumbai vs. ITO Ward 23(3)(1), Mumbai

Appeal of the assessee is allowed

ITA 4363/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Sept 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Swapnil Choudhary, Sr. DR

Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 4363/Mum/2025 (Assessment Year: 2015-16) Sapana Rajendrakumar Marathe, ITO, Ward-23(3)(1), Care of address- 205, 2nd Floor, Piramal Chamber, Lal Baug, BMC Market Building, Opp ESIC Parel, Mumbai-400012. Hospital, Next to Janata Restaurant Vs. and Bar, Akurli Road, Kandivali (East), Mumbai-400101. PAN: AEAPM3088E Appellant) : Respondent) : Ms. Kinjal Bhuta, Advocate Appellant /Assessee by : Shri Swapnil Choudhary, Sr. DR Revenue / Respondent by Date of Hearing : 25.08.2025 Date of Pronouncement : 0…

Aggarwal Abhushan Private Limited, Delhi vs. DCIT Circle 1(1), Delhi/National Faceless Appeal Centre Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 712/DEL/2025[2016-17]Status: DisposedITAT Delhi03 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumaraggarwal Abhushan Vs. Dcit Circle-1(1), Delhi/ Private Limited, National Faceless Appeal B-5/153, Sector-7, Centre, Delhi-110002 Rohini, Delhi-110085

For Appellant: Ms. Meenal Goyal, Adv. &For Respondent: Shri Om Prakash, Sr. DR

Section 147Section 148Section 148ASection 149

…022 issued u/s 148 of the Act seeking reassessment for AY 2016-17 is barred by limitation as per 1»proviso to Section 149 of the Act, as interpreted by the Hon'ble Supreme Court in Union of India v. Ashish Agarwal 444 ITR 1 and Union of India v. Rajeev Bansal 469 ITR 46. iii. That the surviving period after considering all exclusions as per the ratio of decision in Rajeev Bansal (supra)and as per 4th proviso to Section 149, was 7 days which expired on 21.06.2022. iv. That pursuant to expiry of limitation on 21.06.2022, the Respondent ceased to have jurisdiction to issue notice u/s 148 of the Act for AY 2016-17 vi…

Ap Goyal Charitable Trust, East Delhi, Delhi India vs. ITO, Civic Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1941/DEL/2025[2014-15]Status: HeardITAT Delhi03 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshap Goyal Charitable Trust, Vs. Ito, Ward B-125, Anand Vihar, Exempt-1(1), East Delhi, Delhi-110092 Delhi, Civic Centre, Delhi-110002 (Appellant) (Respondent) Pan: Aabta8575B

For Appellant: Shri Nitin Kanwar, AdvocateFor Respondent: Shri Sahil Kumar Bansal, Sr. DR

Section 12ASection 132Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER AP Goyal Charitable Trust, Vs. ITO, Ward B-125, Anand Vihar, Exempt-1(1), East Delhi, Delhi-110092 Delhi, Civic Centre, Delhi-110002 (Appellant) (Respondent) PAN: AABTA8575B Assessee by : Shri Nitin Kanwar, Advocate Shri Rajiv Kumar Advocate Shri Shivam Jain, Advocate Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 28/08/2025 Date of pronouncement 03/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1941/Del/2025 for AY 2014-15,…

Pooja Kejriwal, Delhi vs. Income Tax Officer, Ward 43(6), Delhi

In the result, appeal of assessee in ITA No

ITA 2200/DEL/2025[2015-16]Status: DisposedITAT Delhi01 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR

Section 148Section 148ASection 149

…5.07.2022. The bone of contention is whether the subsequent notice issued u/s 148 of the Act on 25.07.2022 is to be treated as time barred or not in the light of decision of Hon'ble Supreme Court in the case of Union of India Vs. Rajeev Bansal reported in 469 ITR 46 (SC). 4. The ld. counsel for the assessee vehemently contended that the notice u/s 148 of the Act dated 31.05.2021 has been issued after the ‘surviving period’ as explained by the Hon'ble Supreme Court in the case of Rajeev Bansal 167 taxmann.com 70. The ld. counsel for the assessee submitted that fresh notice u/s 148 of the Act could have been…

Tulsi Jewellers, Na vs. Arivs.Income Tax Officer - Ward 5, Navsari

In the result assessee's appeal is allowed

ITA 947/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

…sanction from specified sanctioning authority is a jurisdictional matter arising from the assessment proceedings and existing records. Further, the ground is also covered by the decision of the Hon’ble Supreme Court in case of Union of India vs. Rajev Bansal 469 ITR 46 (SC). He, therefore, requested to admit the additional ground. On the other hand, the Ld. CIT-DR submitted that the Bench may decide as it thinks fit. The additional ground raised by the appellant ITA Nos.946-947/Srt/2024 A.Y 17-18 Tulshi Jewellers requires the Tribunal to consider a question of law arising from the facts which are on record in…

Tulsi Jewellers, Na vs. Arivs.Income Tax Officer, Ward 5, Navsari

In the result assessee's appeal is allowed

ITA 946/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

Pakalapati Padma Jyothi, West Godavari Dist vs. Income Tax Officer, Ward-1, Tadepalligudem

In the result, appeal of the assessee is allowed

ITA 275/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.275/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi V. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem – 534101 Andhra Pradesh [Pan:Blwpp5193B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

Section 142(1)Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.275/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi v. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem…

Sudharani Surisetty, Visakhapatnam vs. Income-Tax Officer, Ward - 1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 166/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.166/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty V. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4Th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta Mvp Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan:Cnbps4046N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparnavilluri, Sr.Ar

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250

…] 174 taxmann.com 144 (SC) held as follows: - “4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India and Ors. v. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- “19. (f) The Revenue concedes that for the assessment year 2015- 2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Prov…

Gulamahemad Hamidulla Khan, Pune vs. ITO Ward 14(3), Pune

In the result, Appeal filed by the assessee is partly allowed

ITA 166/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 132Section 144Section 147Section 148Section 148ASection 153CSection 250Section 69A

…and in law the learned Assessing Officer erred in initiating the reassessment proceedings u/s 147, as enacted w.e.f. 01/04/2021, as the proceedings are time barred in view of judgement of Hon'ble Supreme Court in the case of Union of India Vs. Rajeev Bansal, 167 Taxmann.com 70 (SC)[2024], therefore consequential order needs to be quashed 2. On the facts and in the circumstances of the case and in law the learned Assessing Officer erred in initiating reassessment proceedings under section 147 by issuing notice under section 148 dated 25/07/2022 without specifying the DIN & Notice No as envisaged in CBDT circular…

Sudhir Damji Bharani, Mumbai vs. ITO Ward 27(3)(1), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 4504/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Aug 2025AY 2016-17

Bench: Smt. Beena Pillai () I.T.A. No. 4504/Mum/2025 Assessment Year: 2016-17

Section 147Section 148Section 148ASection 149Section 151Section 151ASection 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 4504/Mum/2025 Assessment Year: 2016-17 Sudhir Damji Bharani Vs. ITO Ward 27(3)(1) Flat No. 1302, Tower No. IT-Office, Vashi 8, Orchard Residency, Railway Station LBS Marg, Behind R City Building, Mall, Ghatkopar (West) Navi Mumbai-400703 Maharashtra - 400086 PAN:AAAPB6726C (Appellant) (Respondent) Appellant by Shri Bhadresh Doshi, Shri Aditya Ramachandran Respondent by Shri Mahesh Parwani, SR. D.R. Date of Hearing 20.08.2025 Date of Pronouncement 29.08.2025 ORDER Per: Smt. Beena Pillai, J.M.: The…

Ketukumar Krishnavadan Parikh, Mumbai vs. ITO Ward 42(1)(3), Mumbai

In the result the appeal filed by the assessee for assessment year 2017-18 and 2018-19 stands allowed

ITA 4503/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Smt. Beena Pillai () I.T.A. No. 4503/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 4502/Mum/2025 Assessment Year: 2018-19

Section 148Section 148ASection 149Section 149(1)Section 151Section 151(2)Section 3(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 4503/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 4502/Mum/2025 Assessment Year: 2018-19 Ketukumar Vs. ITO Ward 42(1)(3), Krishnavadan Parikh Kautilya Bhavan, C- F-2201, Orchid Suburbia, 41 to C-43, G-Block, Kandivli(W), Link Road, Bandra Kurla Mumbai-400067 Complex, Bandra (E), PAN: AABPP6438Q Mumbai - 400051 (Appellant) (Respondent) Appellant by Shri Hitesh Jain Respondent by Shri Nagnath Pasale, SR. D.R. Date of Hearing 19.08.2025 Date of Pronouncement 29.08.2025 ORDER Per: Smt. Beena Pill…

Ketukumar Krishnavadan Parikh, Mumbai vs. ITO Ward 42(1)(3), Mumbai

In the result the appeal filed by the assessee for assessment year 2017-18 and 2018-19 stands allowed

ITA 4502/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: Smt. Beena Pillai () I.T.A. No. 4503/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 4502/Mum/2025 Assessment Year: 2018-19

Section 148Section 148ASection 149Section 149(1)Section 151Section 151(2)Section 3(1)Section 69C

Assisstant Commissioner of Income Tax, Cir, 20(1), Mumbai vs. Amit Sampathraj Shah, Mumbai

In the result appeal filed by the revenue stand dismissed

ITA 5380/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Aug 2025AY 2015-16

Bench: Smt. Beena Pillai ()

Section 10Section 143Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 5380/Mum/2024 Assessment Year: 2015-16 Assisstant Vs. Amit Sampathraj Commissioner of Income Shah Tax, CIR, 20(1), 2701, B Wing, One 3rd Floor, Piramal Avighna Park, Chambers, Lalbaug, Mahadeo Palav Marg, Lower Parel, Currey Road, Parel, Mumbai-400012 Mumbai-400012 PAN:ASYPS7924F (Appellant) (Respondent) Appellant by Shri Harsh Kapadia, Ajay Nagpal Respondent by Shri Kiran K. Chhatrapati, SR. D.R. Date of Hearing 20.08.2025 Date of Pronouncement 29.08.2025 ORDER Per: Smt. Beena Pillai, J.M.: The p…

Dy. Commissioner of Income Tax, Noida vs. M/S Rudra Buildwell Homes Pvt. Ltd, Delhi

ITA 602/DEL/2025[2016]Status: DisposedITAT Delhi29 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

Section 143(3)Section 148Section 148ASection 151Section 151(1)Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. M/s. Rudra Buildwell Homes DCIT, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi PAN: AAFCR6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising out of ITA No.602/Del/2025] Assessment Year: 2016-17 M/s. Rudra Buildwell Vs. DCIT, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida PAN: AAFCR6959P (Appellant) (Respondent) Assessee by Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, ITP Department by Sh.…

Jatinder Pal Singh, Delhi vs. ITO Ward, Delhi

Appeal of the assessee are allowed

ITA 2847/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2015-16 Vs. Income Tax Officer, Sh. Gurcharan Singh, C/O- Dr. Kapil Goel, Adv., Delhi F-26/124, Sector-7, Rohini, Delhi Pan: Aaipm0604L (Appellant) (Respondent) With Assessment Year: 2015-16 Vs. Income Tax Officer, Sh. Jatinder Pal Singh, C/O- Dr. Kapil Goel, Adv., Delhi F-26/124, Sector-7, Rohini, Delhi Pan: Ablps1306D (Appellant) (Respondent) Assessee By Dr. Kapil Goel, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 11.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm These Twin Assessees, Namely, Sh. Gurcharan Singh & Sh. Jatinder Pal Singh Have Filed As Many Appeals

Section 147Section 148

…sing Officer(s) vide section 148 notices issued on 21st & 20th July, 2022, case-wise respectively. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs Rajiv Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions] Act, 2020 “TOLA” would not apply for assessment year 2015-16 herein. It further emerges that the very issue between the parties is no more res integra in light of the 2 | P a g e ITA Nos.2846 & 2847/Del/2025 tribunal’s recent learned coordinate be…

Sandesh Liladhar Chaudhari, Jalgaon vs. ITO Ward 1(1), Jalgaon

In the result, the appeal filed by the assessee is allowed

ITA 1228/PUN/2025[2015-16]Status: DisposedITAT Pune28 Aug 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 147Section 148ASection 149Section 149(1)(b)Section 250

…ts that this is a fit case for issue of notice u/s 148. 3 07. This order is passed with prior approval of Pr.CCIT, Pune vide letter No.PN/PCCIT/Coord/148/2022-23/3033 dated 26/07/2022.” 3. Before the Hon’ble Supreme Court in the case of UoI Vs. Rajeev Bansal 469 ITR 46(SC), Mr.N.Venkataraman, learned Additional Solicitor General of India, made the following submissions on behalf of the Revenue: Quote, “a. Parliament enacted TOLA as a free-standing legislation to provide relief and relaxation to both the assesses and the Revenue during TOLA seeks to relax actions and proceedings that could not be completed or co…

Vazhoor Sudarsanan Thampi, Thrissur vs. Income Tax Officer, (International Taxation), Ward-2(1), Bengaluru

Appeal is partly allowed

ITA 893/BANG/2025[2015-16]Status: DisposedITAT Bangalore28 Aug 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan Ka. Y. 2015-16 Appellant Respondent Vazhoor Sudarshanan The Income Tax Officer Thampi International Taxation Vazhoor House, Ward 2 (1) T C 5/1892Valappad Bangalore Vallapad Beach Thrissur Kerala 680567 Pan Afxpt6193D For Appellant Shri Sidhesh N Gadi, Ca For Respondent Dr. Divya K J Cit Dr Date Of Hearing 19-08-2025 Date Of Pronouncement 28-08-2025

Section 142Section 143Section 144Section 144CSection 147Section 148Section 148ASection 69

…ond ground of appeal regarding the time barring of the assessment order, it was submitted that issue is squarely covered in favour of the assessee by the decision of the Supreme Court in Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 and Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1. 13. On the merits of the addition of ₹ 229 lakhs under section 69 of the act, the learned authorised representative reiterated the submission made that assessee has given the complete proof of the sum of ₹ 229 lakhs received out of the sale of the shares of va…

Gemini Dyeing and Printing Mills Limited, Mumbai vs. Asst. Commissioner of Income Tax Circle 7(1)(1), Mumbai

The appeal of the assessee is allowed

ITA 2921/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Aug 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ajay Nagpal, AR

Section 143(3)Section 147Section 148Section 148ASection 149Section 250Section 56(2)

…llows: - “2. Learned counsel for the Revenue fairly states that the prayers made by the petitioner are required to be allowed as the same are covered by the concession made by the Revenue before the Supreme Court in Union of India and Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693, 2024 INSC 754, as recorded in paragraph 19 (f) of the said decision. He also submits that the Coordinate Bench of this Court had, after not ing the aforesaid concession, allowed a similar petition - Ibibo Group Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle: W.P.(C) 17639/2022 by order dated 13.12.2024. 3. It is relevant to…

Global Tradex Ltd. (Previously Known As Namco Steel Pvt. Ltd.), Mumbai vs. ACIT Circle 7(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6536/MUM/2024[2016-2017]Status: DisposedITAT Mumbai28 Aug 2025AY 2016-2017

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: Shri Ajay Tulsian and Ms. Ruchira Singhal, CAsFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 115JSection 143(3)Section 147Section 148Section 151Section 28Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Global Tradex Ltd. ACIT Circle 7(1)(1), (Previously known as Namco Mumbai Steel Pvt. Ltd. Office NO. 525-527 Nav Vyapar Bhavan, Vs. 49, P.D. Mello Road Carnac Bandar, MUMBAI – 400009 (PAN: AACCN5795L) (Appellant) (Respondent) Present for: Assessee : Shri Ajay Tulsian and Ms. Ruchira Singhal, CAs (virtually present) Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 02.07.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAWAL…